Question

In the case of "Zero-Rated Supplies" (Exports), a taxpayer can claim a refund of: 

A Only the IGST paid on exports.
B Only the unutilized Input Tax Credit (ITC).
C Either IGST paid on exports or unutilized ITC on inputs/input services used for such exports.
D Only 50% of the total tax paid.
E Only if the export is made to a neighboring country.
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